§ Mr. HANCOCKasked the Chancellor of the Exchequer the number of proof gallons of spirits which paid duty, and what was the amount of revenue there-from, under the headings Excise and Customs, respectively, for each month from September, 1921, to October, 1922?
§ Mr. BALDWIN:The number of proof gallons of spirits on which duty was paid, and the net amount of revenue therefrom under the headings Excise and Customs, respectively, for each month from September, 1921, to October, 1922, are as follow:
ment of import duty in respect of exempted vehicles?
§ Mr. BALDWIN:The answer to the first part of the question is in the affirmative. As regards the second part, the repayments in6ided a sum of £468,928 repaid as rebate in respect of motor cars and parts thereof exempted from import duty on the ground of use as commercial vehicles, etc., or as parts thereof. As regards the last part of the question, the work of examining claims for rebate is included in the general duties of the staff of the Customs and Excise Department, and accordingly its cost cannot gated separately.
755W
§ Lieut.-Colonel NALLasked the Chancellor of the Exchequer under what condition is the owner of a commercial motor vehicle entitled to claim rebate for motor-car import duty previously paid on the landing of the vehicle or parts thereof; whether the owner of any imported touring motor car is entitled to a rebate on converting the motor car into a commercial vehicle.; whether there is any limit of time within which a claim for rebate may he made: and whether he will consider the simplification of the work of the Customs and other Departments by abolishing statutory exemption of commercial vehicles from the payment of import duty?
§ Mr. BALDWIN:Under Section 13 (4) of the Finance (No. 2) Act, 1915, if it is shown to the satisfaction of the Commissioners of Customs and Excise that any motor car has been and is being exclusively used as a motor omnibus, motor ambulance, or in connection with the conveyance of goods or burden in the course of trade or husbandry, or by a local authority as a. fire engine or otherwise for the purpose of their fire brigade service, repayment of the duty paid on importation may be made. The same provision applies in the case of chassis, parts and accessories of motor cars The wording of the Section precludes repayment in cases where the motor car has been used for non-exempt purposes at any time subsequent to its importation, and while there is no statutory limitation of time within which a. claim must be made, this provision, naturally, has the result that claims are ordinarily made within a short interval after importation. As regards the last part of the question, I cannot anticipate the Budget statement.